OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-08-31-accounts

Leeds Chinese Community School

Charity number 516097

Annual Report and Financial Statements

for the year ended 31 August 2024

Leeds Chinese Community School

Annual Report and Financial Statements for the year ended 31 August 2024

Contents Page
Trustees' report 2 to 4
Examiner's report 5
Receipts and payments account 6
Statement of assets and liabilities 7
Notes to the accounts 8 to 9

Prepared by West Yorkshire Community Accountancy Service CIO

1

Leeds Chinese Community School

Trustees' report for the year ended 31 August 2024

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Bei Gao Chair Resigned 5 May 2024 Kayan Tsang Deputy Chair Michelle Lam Safeguarding Yi Ling Chan Safeguarding Fiona Kit Treasurer Man Chiu Leung Health & Safety Officer Resigned 5 May 2024 Lisa Cheng Danilu Liu Child Protection Resigned 18 March 2024 Fu Yin Heinberg Resigned 5 May 2024 Yue Huang Cheng Cheong Choy Appointed 26 March 2024

Appointed 26 March 2024

Charity number 516097 Registered and principal address Bankers C/o Bishop Young C of E Academy Barclays Bank plc Bishop Way Vicar Lane Business Centre Seacroft 1 The Headrow Leeds Leeds LS14 6NU LS1 1JS

Registered in England and Wales

Independent examiner

Kay Sargeant ACA West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is governed by a constitution adopted on 20 January 1985 as amended 18 May 2003.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

2

Leeds Chinese Community School

Trustees' report (continued) for the year ended 31 August 2024

Objectives and activities

The charity's objects

The advancement and promotion of education in the culture, traditions and language of China amongst the public, and in particular Chinese adults and children resident in the county of West Yorkshire.

The advancement, promotion and teaching of the public, in particular Chinese adults and children resident in the said area.

To provide recreational activities pursuant to the provisions of the Recreational Charities Act 1958.

To relieve persons in the area of benefit, who are in conditions of need, hardship and distress.

The charity's main activities

Provides out of school hours activities for school age children, e.g., Chinese language lessons (both Mandarin and Cantonese), Chinese Dance, Taekwondo, Tai Chi etc. in Leeds and districts. We also provide Chinese language lessons for adults and promote Chinese culture amongst the local community.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education, promotion of social inclusion, cultural understanding and diversity and community development.

Achievements and performance

Leeds Chinese Community School (LCCS) resumed face-to-face teaching at Bishop Young CoE Academy in September 2022. All language classes are operational, alongside activity classes such as children's dance, adult dance, and music. Cultural events and activities are held throughout the year. Presently, we host 22 classes, serving 203 pupils with the support of 30 teaching volunteers.

In 2023-24, LCCS achieved outstanding exam results, with all Cantonese GCSE students scoring top grades and strong performances in Mandarin GCSE. The school hosted a range of cultural workshops, including dance, calligraphy, and singing. Major events included Chinese New Year celebrations. Students actively participated in national competitions, winning awards in calligraphy, greeting card, and Faichun design contests.

Financial review

The net receipts for the year were £29,493, including net receipts of £29,493 on unrestricted funds and net receipts of £0 on restricted funds.

3

Leeds Chinese Community School

Trustees' report (continued) for the year ended 31 August 2024

Reserves policy

The charity's free reserves, at the year end were £163,098.

The primary objective of the reserve policy is to fortify the financial stability and sustainability of Leeds Chinese Community School, given our reliance on tuition fees as the primary source of income. Unlike organisations with regular funding, our charity school depends heavily on the consistent flow of tuition fees to meet operational needs.

The charities reserves policy is to maintain reserves at a minimum of 1 year and a maximum of 2 years' worth of annual expenditure, factoring in a 10% inflation rate. Based on the annual expenditure for 2024/25 financial year of £62k this means reserves would be in the range of approximately £68k and £136k.

The trustees acknowledge the current reserves are in excess of the maximum specified in their policy by approximately £27k and are committed to strategically allocating funds for impactful initiatives, including teacher retention scheme, additional management team hours for handling increased workload, training and development, cultural events, school outings, equipment upgrades and accessibility initiatives.

In addition, discounted rates received in rent and room hire are due to be withdrawn in the current financial year, and therefore costs are expected increase further, and therefore this excess is currently being held as a buffer, until the full cost is known.

Approved by the board of trustees on 23/3/2025

Fiona Kit (Trustee)

4

Leeds Chinese Community School

Independent examiner's report to the trustees of Leeds Chinese Community School

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2024, which are set out on pages 6 to 9.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Kay Sargeant ACA

7/4/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

5

Leeds Chinese Community School

Receipts and payments account

for the year ended 31 August 2024

Notes
2024
Unrestricted
funds
£
Receipts
Grants and donations
(2)
11,591
Tuition fees
57,989
Other fees and charges
16
Events and activities
3,615
Exam fees
3,744
Bank interest
351
Total receipts
77,306
Payments
Freelance, volunteer staff and related costs
20,548
Travel
71
Printing and stationery
137
Books and publications
4,077
Insurance
1,541
Independent examination
495
Bookkeeping
563
Equipment
2,184
Food
914
DBS checks
396
Rent and room hire
8,400
Exam fees
2,269
Events and activities
4,054
Other administrative costs
101
Awards and prizes
1,612
Software and website costs
451
Total payments
47,813
Net receipts / (payments)
29,493
Fund balances brought forward
133,605
Fund balances carried forward
(3)
163,098
2024
Restricted
funds
£
1,200
-
-
-
-
-
1,200
-
-
-
-
-
-
-
-
-
-
-
-
1,200
-
-
-
1,200
-
-
-
2024
Total
funds
£
12,791
57,989
16
3,615
3,744
351
78,506
20,548
71
137
4,077
1,541
495
563
2,184
914
396
8,400
2,269
5,254
101
1,612
451
49,013
29,493
133,605
163,098
2023
Total
funds
£
2,022
31,959
42
3,080
672
107
37,882
16,371
205
251
2,670
815
384
450
799
1,850
192
7,203
2,919
1,135
413
1,775
342
37,774
108
133,497
133,605

6

Leeds Chinese Community School Statement of assets and liabilities

as at 31 August 2024
2024
Unrestricted
£
Cash funds
Cash at bank
163,098
Total cash funds
163,098
Debtors and prepayments
Prepayments
Assets retained for the charity's own use
Various mobile phones and laptops
Classroom equipment
Liabilities
Accruals
2024
Restricted
£
-
-
2024
Total
£
163,098
163,098
2024
£
142
142
2024
£
6,078
6,078
2023
Total
£
133,605
133,605

The financial statements were approved by the board of trustees on 23/3/2025

Fiona Kit (Trustee)

7

Leeds Chinese Community School

Notes to the accounts

for the year ended 31 August 2024

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

8

Leeds Chinese Community School

Notes to the accounts continued

for the year ended 31 August 2024

2 Grants and donations
Leeds City Council (LCC)
Other donations
3 Restricted funds
Leeds Inspired (LCC)
Fund name
Leeds Inspired (LCC)
2024
2024
2024
2023
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
-
1,200
1,200
-
11,591
-
11,591
2,022
11,591
1,200
12,791
2,022
Balance b/f
Incoming
Outgoing
Transfers
Balance c/f
£
£
£
£
£
-
1,200
1,200
-
-
-
1,200
1,200
-
-
Purpose of restriction
Funding for eight free workshops (four Chinese flag dance and four
calligraphy and Chinese painting), two exhibitions, and two public events
during the Lunar New Year period in 2024.

4 Related party transactions

Trustee expenses

During the year 5 trustees were paid a total of £2893 in respect of tuition (previous year: 7 trustees and £2,439).

Trustee remuneration and benefits
Details of remuneration and benefits
Name of trustee or related party
Legal authority
Bei Gao (Exam fees)
Governing document
2024
£
1,000
1,000
2023
£
1,000
1,000

9